https://www.taxtmi.com/caselaws?id=84353 The Appellate Tribunal allowed the refund claim appeal, overturning the rejection of the balance as time-barred due to lack of duty payment under protest. The decision was based on the Tribunal's interpretation that the relevant date for exemption eligibility under Notification 80/80 should be the close of the financial year. The Revenue challenged this decision, leading to a dispute over the relevant date for time limit computation. The matter was referred to a Larger Bench to determine whether the end of the financial year or the date of duty payment should be considered for refund time limit calculation under Section 11B regarding Notification 80/80 eligibility. en-us Mon, 06 Dec 1993 00:00:00 +0530 Thu, 21 Jul 2011 13:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84353 The Appellate Tribunal allowed the refund claim appeal, overturning the rejection of the balance as time-barred due to lack of duty payment under protest. The decision was based on the Tribunal's interpretation that the relevant date for exemption eligibility under Notification 80/80 should be the close of the financial year. The Revenue challenged this decision, leading to a dispute over the relevant date for time limit computation. The matter was referred to a Larger Bench to determine whether the end of the financial year or the date of duty payment should be considered for refund time limit calculation under Section 11B regarding Notification 80/80 eligibility. Case-Laws Central Excise Mon, 06 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84353